H.R. 8130

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8130 Introduced in House (IH)]

<DOC>

119th CONGRESS
2d Session
H. R. 8130

To amend the National Voter Registration Act of 1993 to treat certain 
tax return preparers as voter registration agencies under such Act for 
purposes of distributing voter registration application forms, and for 
other purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

March 26, 2026

Mrs. Watson Coleman (for herself, Mr. Tonko, and Mrs. Cherfilus-
McCormick) introduced the following bill; which was referred to the 
Committee on House Administration, and in addition to the Committee on 
Ways and Means, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall 
within the jurisdiction of the committee concerned

_______________________________________________________________________

A BILL

To amend the National Voter Registration Act of 1993 to treat certain 
tax return preparers as voter registration agencies under such Act for 
purposes of distributing voter registration application forms, and for 
other purposes.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Tax Filer Voter Registration Act'' 
or the ``Filer Voter Act''.

SEC. 2. TREATMENT OF TAX RETURN PREPARERS AS VOTER REGISTRATION 
AGENCIES FOR PURPOSES OF DISTRIBUTING VOTER REGISTRATION 
APPLICATION FORMS.

(a) Tax Return Preparers as Voter Registration Agencies.--
(1) In general.--Section 7 of the National Voter 
Registration Act of 1993 (52 U.S.C. 20506) is amended by adding 
at the end the following new subsection:
``(e) Special Rules for Tax Return Preparers.--
``(1) Treatment as voter registration agencies.--Subject to 
paragraph (2) and except as provided in paragraph (3), each tax 
return preparer in a State shall be treated as a voter 
registration agency designated by the State for purposes of 
this section.
``(2) Methods of meeting requirements.--
``(A) Availability of forms in office for customers 
who meet preparer in person.--A tax return preparer who 
provides tax return preparation services to customers 
who meet the preparer in person at the preparer's 
office may meet the requirements applicable to the tax 
return preparer under this section by displaying copies 
of the mail voter registration application form used by 
the State in which the office is located in a manner 
which ensures that the forms are visible and accessible 
to any customer who visits the office.
``(B) Availability of forms through hyperlink for 
customers who receive services online.--A tax return 
preparer who provides tax return preparation services 
to customers through online methods may meet the 
requirements applicable to the tax return preparer 
under this section--
``(i) by providing a hyperlink to the mail 
voter registration application form developed 
by the Election Assistance Commission under 
section 9(a)(2), or to the website of the 
appropriate election official through which an 
individual may register to vote online, through 
the same computer software, service, or program 
by which the tax return preparer provides 
services to the customer online; and
``(ii) by ensuring that the hyperlink is 
prominently displayed to each customer who 
receives any tax return preparation services 
from the tax return preparer.
``(3) Exceptions.--A tax return preparer shall not be 
required to meet the following requirements of this section 
which are otherwise applicable to a voter registration agency 
designated by the State for purposes of this section:
``(A) Clause (iii) of subsection (a)(4)(A) 
(relating to the acceptance of completed voter 
registration application forms for transmittal to the 
appropriate State election official).
``(B) Subparagraph (B) of subsection (a)(6) 
(relating to the provision of the form by which an 
individual may apply to register to vote at a voter 
registration agency and related forms and statements).
``(C) Subsection (d) (relating to the deadline for 
the transmittal of completed voter registration 
application forms to the appropriate State election 
official).
``(4) Definition.--In this subsection, the term `tax return 
preparer' means--
``(A) a tax return preparer described in section 
7701(a)(36) of the Internal Revenue Code of 1986, other 
than a tax return preparer who--
``(i) during the taxable year, reasonably 
expects to prepare fewer than 100 individual 
tax returns; or
``(ii) during the previous taxable year, 
prepared fewer than 100 individual tax returns; 
or
``(B) any certified volunteer tax preparer who 
receives funding from the Secretary of the Treasury 
under the Community Volunteer Income Tax Assistance 
Matching Grants Program or the Tax Counseling for the 
Elderly Program.
``(5) Regulations.--The Election Assistance Commission, in 
consultation with the Secretary of the Treasury, shall 
promulgate such regulations as the Commission considers 
appropriate to carry out this subsection.''.
(2) Effective date.--The amendment made by paragraph (1) 
shall apply with respect to taxable years occurring after 
December 2021.
(b) Responsibilities of Secretary of the Treasury Relating to 
Certified Volunteer Tax Preparers.--
(1) Guidance to certified volunteer tax preparers receiving 
funding under certain programs.--The Secretary of the Treasury 
shall provide assistance and guidance to enable certified 
volunteer tax preparers who receive funding under the Community 
Volunteer Income Tax Assistance Matching Grants Program or the 
Tax Counseling for the Elderly Program to meet the requirements 
of section 7(e) of the National Voter Registration Act of 1993 
(as added by subsection (a)).
(2) Revision to intake and interview and quality review 
sheet.--The Secretary of the Treasury shall revise the intake 
and interview and quality review sheet provided to an 
individual who utilizes the services of certified volunteer 
preparers to include the following question: ``Do you want to 
receive a form today to register to vote or update your voter 
registration information?'', as well as a box for the 
individual to check to indicate whether or not the individual 
wants to receive such a form.
(3) Display of information at sites.--The Secretary of the 
Treasury shall revise the quality site requirements for 
volunteer tax preparers who receive funding under the Community 
Volunteer Income Tax Assistance Matching Grants Program or the 
Tax Counseling for the Elderly Program to include a requirement 
that the sites clearly and prominently display voter 
registration application forms.
<all>